REGENT COMPUTRONICS PVT. LTD.

KEDIA LIQUOR LTD. Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

CENTRAL PROVINCES AND BERAR SALES OF MOTOR SPIRIT AND LUBRICANTS TAXATION ACT [REFERRED TO]
PUNJAB PROVINCE V.DAULAT SINGH [REFERRED TO]
CHHOTABHAI JETHABHAI PATEL AND CO. VS. UNION OF INDIA [REFERRED TO]
R C JALL PARSI VS. AMALGAMATED COALFIELDS LTD [REFERRED TO]
UNION OF INDIA UNION OF INDIA UNION OF INDIA HINDUSTAN LEVER LIMITED VS. DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED :GANESH FLOUR MILLS CO LIMITED DELHI:MODI SUGAR MILLS:DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED [REFERRED TO]
CONSTITUTION OF INDIA VS. SEA CUSTOM ACT 1878 [REFERRED TO]
NAVNIT LAL C JAVERI VS. K K SEN APPELLATE ASSISTANT COMMISSIONER OF INCOME TAX BOMBAY [REFERRED TO]
SHINDE BROTHER VS. DEPUTY COMMISSIONER RATCHUR [REFERRED TO]
R R ENGINEERING CO SHITAL PRASAD VS. ZILA PARISHAD BAREILLY:TOWN AREA COMMITTEE KURAOLI [REFERRED TO]
UNION OF INDIA VS. BOMBAY TYRE INTERNATIONAL LIMITED [REFERRED TO]
MOHAN BREWERIES AND DISTILLERIES LIMITED VS. COMMERCIAL TAX OFFICER MADRAS [REFERRED TO]
GOVERNOR GENERAL IN COUNCIL VS. PROVINCE OF MADRAS [REFERRED TO]

JUDGEMENT

(1.) BOTH the aforesaid writ petitions involve similar questions of law; therefore, they are disposed of by this common Order.

(2.) FOR convenient disposal of both the writ petitions, the facts given in the case of Kedia Liquor Limited and Anr. v. Union of India, (W. P. No. 2972/97), are taken into consideration.

(3.) THE petitioners by this writ petition, have prayed that Rule 7a of the Central Excise Rules framed under the Central Excise Act, 1944, and Rule 2 (ixa) of the Central Excise Rules be declared ultra vires.

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KEDIA LIQUOR LTD Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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